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VAT


2019 review: that was VAT premium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) casts a quizzical eye over the changing VAT landscape in 2019.
10 December 2019
The VAT review for December 2019 premium
Card image Gary Barnett
Card image Martin Shah
This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
3 December 2019
VAT groups: ‘reverse Skandia’ for intra-entity supplies? premium
Card image Philippe Gamito
Card image Mark Agnew
The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.
3 December 2019
VAT on matchmaking
Card image Graham Elliott
Art or science?
3 December 2019
VAT on real estate: TOGCs and other hot topics premium
Card image Michael Thomas KC
Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.
5 November 2019
The VAT review for November 2019 premium
Card image Gary Barnett
Card image Bryn Reynolds
Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 October 2019
VAT domestic reverse charge for construction services: where are we now? premium
Card image Richard Dalton
The DRC is delayed but not abandoned. Richard Dalton (BDO) examines where things stand and what steps should be taken before its implementation.
22 October 2019
VAT and salary sacrifice: lessons from Pertemps premium
Card image Robert Waterson
Card image Nicole Kostic

Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

9 October 2019
The VAT review for October 2019 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
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30 September 2026
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30 September 2026
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Substantial
23 September 2026 / Peter Vaines
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Sir J Griffin v HMRC
23 September 2026
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